The Expenditure Estimates are available in PDF and HTML versions. The PDF version is a format reflecting the true printed version. The HTML version is an accessible format.
MINISTRY OF COMMUNITY, FAMILY AND CHILDREN’S SERVICES
The mandate of the Ministry is to provide an affordable and effective system of community and social services that supports and invests in: families and communities, to encourage responsibility and accountability; adults, so they can live as independently as possible; and children, to promote their safety, security and healthy start in life.
MINISTRY OF COMMUNITY, FAMILY AND CHILDREN’S SERVICES - Summary
| Accrual 2003-04 Estimates | PROGRAMS | Cash 2002-03 Estimates | Cash 2001-02 Actual |
|---|---|---|---|
| $ | $ | $ | |
| OPERATING | |||
| 29,505,746 | Ministry Administration Program1 | 28,864,940 | 29,666,802 |
| 8,251,710,000 | Adults’ and Children’s Services Program2,3,4,5,6,7,8,9 | 8,023,060,400 | 7,743,073,186 |
| 8,281,215,746 | Ministry Total Operating | 8,051,925,340 | 7,772,739,988 |
| 4,502,522,800 | Less: Special Warrants | 2,774,417,100 | - |
| 15,248,246 | Less: Statutory Appropriations | 46,840 | 45,477 |
| 3,763,444,700 | TOTAL OPERATING TO BE VOTED | 5,277,461,400 | 7,772,694,511 |
| 8,281,215,746 | Ministry Total Operating | ||
| 8,281,215,746 | TOTAL INCLUDING CONSOLIDATION AND OTHER ADJUSTMENTS | ||
| Assets | |||
| 15,830,000 | Adults’ and Children’s Services Program | - | - |
| 15,830,000 | Ministry Total Assets | - | - |
| 7,915,000 | Less: Special Warrants | - | - |
| 7,915,000 | TOTAL ASSETS TO BE VOTED | - | - |
NOTE: Commencing in 2003-04, Estimates are presented on the accrual basis of accounting. Information for 2002-03 and earlier years is presented on the modified cash basis, and therefore comparison between 2003-04 and earlier year figures may not be meaningful. Differences between cash and accrual relate to adjustments such as timing of transfer payments and provisions for bad debts, that would increase or decrease the 2002-03 amounts had they been presented on the accrual basis.
Adjustments for this Ministry, if any, are indicated by superscripted references above and are explained on the page following the Ministry Summary - Reconciliation of 2002-03 Estimates from Cash to Accrual.
RECONCILIATION TO PREVIOUSLY PUBLISHED DATA
| DETAILS | Cash 2002-03 Estimates | Cash 2001-02 Actual |
|---|---|---|
| OPERATING | $ | $ |
| 1. Previously Published Data | ||
| 1.1 2002-03 Printed Estimates | 7,899,230,940 | |
| 1.2 2001-02 Public Accounts | 7,776,640,187 | |
| 2. Supplementary Estimates | ||
| 2.1 2002-03 Supplementary Estimates | 153,900,000 | |
| 3. Government Reorganization | ||
| 3.1 Transfer of functions from other Ministries | 863,800 | |
| 3.2 Transfer of functions to other Ministries | (1,205,600) | (4,763,999) |
| 8,051,925,340 | 7,772,739,988 |
RECONCILIATION OF 2002-03 ESTIMATES FROM CASH TO ACCRUAL
| VOTE and item | Cash 2002-03 Estimates | Adjustments from Cash to Accrual | Estimates Presented as Accrual | Estimates on Accrual Basis | Change from 2002-03 Estimates on Accrual Basis | |
|---|---|---|---|---|---|---|
| $ millions | $ millions | $ millions | $ millions | $ millions | ||
| OPERATING | ||||||
| 701 | Ministry Administration Program | |||||
| 1 | Ministry Administration1 | 28.8 | (1.0) | 27.8 | 29.5 | 1.7 |
| S | Minister’s Salary, the Executive Council Act | - | - | - | - | - |
| S | Parliamentary Assistant’s Salary, the Executive Council Act | - | - | - | - | - |
| 28.9 | (1.0) | 27.8 | 29.5 | 1.7 | ||
| 702 | Adults’ and Children’s Services Program | |||||
| 1 | Program Administration2 | 42.3 | (1.1) | 41.2 | 42.1 | 0.9 |
| 2 | Field Administration3 | 16.3 | (0.8) | 15.5 | 17.6 | 2.1 |
| 3 | Financial and Employment Supports4 | 4,577.3 | (69.9) | 4,507.4 | 4,566.3 | 58.9 |
| 4 | Adults’ Social Services5 | 167.2 | (0.1) | 167.1 | 167 | (0.1) |
| 5 | Children’s Services6 | 2,099.2 | (4.5) | 2,094.7 | 2,268.8 | 174.1 |
| 6 | Developmental Services - Adults and Children7 | 1,088.9 | (6) |
1,082.9 | 1,143.2 | 60.3 |
| 7 | Family Responsibility Office8 | 31.8 | (1.2) | 30.6 | 31.6 | 0.9 |
| S | Bad Debt Expense, the Financial Administration Act9 | - | 4.3 | 4.3 | 15.2 | 10.9 |
| 8,023.1 | (79.3) | 7,943.8 | 8,251.7 | 307.9 | ||
Ministry Total Operating |
8,051.9 | (80.3) | 7,971.6 | 8,281.2 | 309.6 |
Note: Amounts are rounded to the nearest one hundred thousand dollars and amounts less than fifty thousand dollars are shown as zero. Totals may not add due to this rounding.
Adjustments from Cash to Accrual - Commencing in 2003-04, Estimates are prepared on the accrual basis of accounting. Information for 2002-03 and earlier years was prepared in the Estimates on the modified-cash basis. Information is provided in the following notes on the adjustments that increase or decrease the 2002-03 amounts to present them on the accrual basis in this reconciliation. The accrual presentation of the 2002-03 Estimates is not an official restatement; it is an approximation reflecting only the significant accrual adjustments as required to allow for a comparison between the 2003-04 and the 2002-03 Estimates on a consistent basis of accounting. (Note: adjustments of less than $0.05 million are not shown)
| $ millions | ||
|---|---|---|
| 1. | (1.0) |
adjustment to remove the pension costs related to ministry employees because, commencing in 2003-04, the cost to the Province of all pension benefits earned by employees is reflected in the Estimates for Management Board Secretariat |
| 2. | (1.1) |
adjustment to remove the pension costs related to ministry employees because, commencing in 2003-04, the cost to the Province of all pension benefits earned by employees is reflected in the Estimates for Management Board Secretariat |
| 3. | (0.8) |
adjustment to remove the pension costs related to ministry employees because, commencing in 2003-04, the cost to the Province of all pension benefits earned by employees is reflected in the Estimates for Management Board Secretariat |
| 4. | (6.5) |
adjustment to remove the pension costs related to ministry employees because, commencing in 2003-04, the cost to the Province of all pension benefits earned by employees is reflected in the Estimates for Management Board Secretariat |
| (51.7) | transfer payment adjustments for differences between when funds are flowed to transfer payment recipients (cash basis) and when the recipients fulfill their obligations under the transfer payment program (accrual basis) | |
| (11.7) | adjustment to remove lease payments (cash basis) and reflect the full cost of new leases in the first year (accrual basis) for those leases that, on an accrual basis, are considered to finance a purchase | |
| 5. | (0.1) |
adjustment to remove the pension costs related to ministry employees because, commencing in 2003-04, the cost to the Province of all pension benefits earned by employees is reflected in the Estimates for Management Board Secretariat |
| 6. | (4.5) |
adjustment to remove the pension costs related to ministry employees because, commencing in 2003-04, the cost to the Province of all pension benefits earned by employees is reflected in the Estimates for Management Board Secretariat |
| 7. | (5.9) |
adjustment to remove the pension costs related to ministry employees because, commencing in 2003-04, the cost to the Province of all pension benefits earned by employees is reflected in the Estimates for Management Board Secretariat |
| (0.1) | adjustment for differences between when payments are made to suppliers (cash basis) and when the goods and services are received (accrual basis) | |
| 8. | (1.2) |
adjustment to remove the pension costs related to ministry employees because, commencing in 2003-04, the cost to the Province of all pension benefits earned by employees is reflected in the Estimates for Management Board Secretariat |
| 9. | (4.3) |
amounts owed to the Province that are expected to become uncollectible in the year (bad debts expense was not reflected on the cash basis) |
(80.3) |
<< Total Adjustments |
MINISTRY OF COMMUNITY, FAMILY AND CHILDREN’S SERVICES - Summary
| Accrual 2003-04 Estimates | PROGRAMS | Cash 2002-03 Estimates | Cash 2001-02 Actual |
|---|---|---|---|
| $ | $ | $ | |
| CAPITAL | |||
| 13,000,000 | Adults’ and Children’s Services Program | 27,084,900 | 31,557,051 |
| 13,000,000 | Ministry Total Capital | 27,084,900 | 31,557,051 |
| 3,200,000 | Less: Special Warrants | 9,700,000 | - |
| 9,800,000 | TOTAL CAPITAL TO BE VOTED | 17,384,900 | 31,557,051 |
| 13,000,000 | Ministry Total Capital | ||
| 13,000,000 | TOTAL INCLUDING CONSOLIDATION AND OTHER ADJUSTMENTS |
NOTE: Commencing in 2003-04, Estimates are presented on the accrual basis of accounting. Information for 2002-03 and earlier years is presented on the modified cash basis, and therefore comparison between 2003-04 and earlier year figures may not be meaningful. Differences between cash and accrual relate to adjustments such as timing of transfer payments and provisions for bad debts, that would increase or decrease the 2002-03 amounts had they been presented on the accrual basis.
Adjustments for this Ministry, if any, are indicated by superscripted references above and are explained on the page following the Ministry Summary - Reconciliation of 2002-03 Estimates from Cash to Accrual.
RECONCILIATION OF 2002-03 ESTIMATES FROM CASH TO ACCRUAL
| VOTE and item | Cash 2002-03 Estimates | Adjustments from Cash to Accrual | 2002-03 Estimates on Accrual Basis | 2003-04 Estimates on Accrual Basis | Change from 2002-03 Estimates on Accrual Basis | |
|---|---|---|---|---|---|---|
| $ millions | $ millions | $ millions | $ millions | $ millions | ||
| CAPITAL | ||||||
| 702 | Adults’ and Children’s Services Program | |||||
| 8 | Adults’ and Children’s Services | 27.1 | - | 27.1 | 13 | (14.1) |
| 27.1 | - | 27.1 | 13 | (14.1) | ||
| Ministry Total Capital | 27.1 | - | 27.1 | 13 | (14.1) |
Note: Amounts are rounded to the nearest one hundred thousand dollars and amounts less than fifty thousand dollars are shown as zero. Totals may not add due to this rounding.
Adjustments from Cash to Accrual - Commencing in 2003-04, Estimates are prepared on the accrual basis of accounting. Information for 2002-03 and earlier years was prepared in the Estimates on the modified-cash basis. Information is provided in the following notes on the adjustments that increase or decrease the 2002-03 amounts to present them on the accrual basis in this reconciliation. The accrual presentation of the 2002-03 Estimates is not an official restatement; it is an approximation reflecting only the significant accrual adjustments as required to allow for a comparison between the 2003-04 and the 2002-03 Estimates on a consistent basis of accounting. (Note: adjustments of less than $0.05 million are not shown)